Theses on Management, Strategy and Organizational Culture
Mabast Baban and Oscar Franzén Ehrlich (2022)
Abstract: This paper contributes to existing research on the management accountant’s identity by studying identity work in hybrid sports organizations characterized by permanent liminality. Through a cross-sectional field study of 16 Swedish sports organizations, the paper addresses a gap in prior research on identities in hybrid organizations, sports organizations, and organizations in permanent liminality. By integrating theory on permanent liminality with Horton and Wanderley’s (2018) framework on multiple identities and identity conflicts, the study explores how management accountants construct their identities and make sense of the liminal context.
The findings show that permanent liminality is managed through continuous adjustment of identity, with varying levels of professional and organizational identification. The study suggests that identity in liminality is fluid rather than static. Moreover, identity conflicts in sports settings are moderated by passion and organizational prestige, reducing the risk of job dissatisfaction and personnel turnover.
Gender budgeting in sports: Icing on the cake? (MSc)
Oscar Lundquist and Lukas Öberg (2022)
Abstract: This study explores the role of the budget in supporting gender equality. Building on sports management literature on gender inequality and its links to resource allocation, the study develops the concept of gender budgeting through different budget roles. The study examines Riksidrottsförbundet through an exploratory single-case study based on semi-structured interviews with employees involved in the budgeting process.
The thesis makes two main contributions. First, it contributes to accounting and sports research by integrating sports management perspectives on gender equality, highlighting how accounting, sports, and gender intersect as a research field addressing broader societal challenges. Second, it contributes to research on gender budgeting by analysing how different budget roles support gender equality in a national sports governing body characterized by a dual identity—both as a sports authority and as a spokesperson for the independent sports movement. This dual identity may help explain whether gender budgeting is merely “icing on the cake.”
Management control in a hybrid setting: A case study of a Swedish football club (MSc)
Hamza Ali (2021)
Abstract: From an accounting perspective, research on sports associations remains limited. The multifaceted conditions and organizational settings in sports clubs affect the use of management control systems. Taking a comprehensive view of how such systems are designed in sports organizations during challenging periods, this study expands prior research that has focused on narrower topics. A case study of a Swedish professional football association, xxx F.C., identifies two fundamental logics: sports logic and business logic. Using the object-of-control framework by Merchant and Van der Stede (2017), the study develops a theoretical framework to guide data collection and analysis.
The findings show that xxx F.C. is a hybrid organization where business and sports logics coexist without clear conflict. Despite turbulent conditions, a strong organizational culture and employees’ emotional attachment, combined with a lack of formal guidelines, result in a greater focus on sports logic. Consequently, the organization depends on sporting success and asset sales to survive.
Accounting and sport in a crisis: Give sense to keep racing? (MSc)
Fanny Almersson and Johanna Sand (2020)
Abstract: This study explores how the budget is used in the sensemaking processes of organizational members during a crisis in a sports organization. Using sensemaking theory, the authors conduct an explanatory single-case study of the Swedish organization RunningCo during the COVID-19 pandemic. Semi-structured interviews provide the empirical basis. The study builds on prior literature on institutional logics, soft budget constraints, and external stakeholders. First, it shows how strategies of compromise and balance are essential for maintaining sports logic during a crisis, as budgets are not primarily used to maximize profitability. Second, it demonstrates that budgets are mainly used to create meaning for external stakeholders through bridging and contextualization, while their role in internal financial planning becomes secondary.
Anna Sandäng and Eric Karlsson (2019)
Abstract: This thesis examines the legitimizing role of accounting in a public debate, using Sweden’s candidacy to host the 2026 Winter Olympics as a case. The budget played a central yet contested role in the process. The candidature was characterized by competing interests, power dynamics, and low confidence in the budget. Drawing on the legitimacy process framework by Patriotta et al. (2011) and the concept of orders of worth, the study analyses the public debate and the role of accounting in legitimization.
The findings show that the role of accounting varies across stages of the legitimization process. Different mobilizations of orders of worth affect how organizations use accounting to gain legitimacy among stakeholders. The study also identifies a historical bias against accounting - termed “the broken environment” - which influenced the Swedish Olympic Committee’s ability to legitimize the candidature.
Gustaf Ericson and Franz Larsson (2018)
Abstract: This qualitative field study of the Swedish Athletics Association and three athletics clubs examine accounting and institutional logics in a multi-tiered setting. The study identifies three field-level logics: elite sports logic, sport-for-all logic, and business logic. Despite structural differentiation corresponding to these logics, their representation in performance measurement systems creates imbalances that conflict with the organization’s long-term strategy.
Drawing on Greenwood et al. (2011), the study shows how performance measurement systems reinforce a governance-related feedback loop that prioritizes elite sports logic. The findings suggest that governance structures in mature, multi-tiered fields help explain how one logic can dominate others through such systems.
Fisnik Zahiti and Josefin Olsson (2018)
Abstract: This study examines how business ecosystems are created and evolve, using the Swedish Olympic Academy project as a case. Ecosystems are necessary in projects where no single actor possesses all required competencies. Despite their growing use, ecosystems remainunderexplored in research. The study analyses the development of the SOA ecosystem and identifies its characteristics and development stage.
The findings indicate that the project is in an early phase, described as “ferment,” and resembles a “Creative Bazaar” ecosystem. The results highlight the importance of personal contacts and a shared understanding of goals in the initial phase of ecosystem development.
Marcus Kristensson and Gabriel Spetz (2016)
Abstract: This study contributes to research on the relationship between intra- and interfirm management control by examining how collaborations influence internal management control systems. Drawing on Merchant and Van der Stede (2003), the study analyses result, action, personnel, and cultural controls as a package.
A multiple case study of Swedish elite hockey clubs and their sponsorship collaborations shows that higher levels of strategic integration led to stronger impacts on internal control systems. The findings also indicate that developing internal competencies through management control adjustments enables closer and more intensive collaborations.
Anders Nyman and Daniel Ahlenius (2015)
Abstract: This study uses a qualitative survey approach to examine formal management control systems in leading Swedish football and ice hockey clubs. Based on research on initial MCS adoption in start-ups, the authors develop a comprehensive overview of MCS adoption in professional sports clubs. The study proposes a framework for understanding patterns in MCS structures across three stages of professionalization. The framework can support both future research and practitioners designing control systems in professional sports contexts.
Management control systems in a hybrid organization facing financial problems (BSc)
Johan Lindbäck and Tobias Bengtsdahl (2015)
Abstract: This thesis examines how hybrid organizations use management control systems during financial crises. Focusing on an elite sports organization, the study applies Malmi and Brown’s (2008) MCS package and Pache and Santos’ (2010) framework on institutional demands. The findings show that sports activities are prioritized over business activities, reflected in unequal treatment of organizational units. While the sports unit’s control systems remain largely unchanged, the business unit faces significant cutbacks. The study confirms that non-profit organizations tend to prioritize non-financial goals, even in the short term.
Louise Karlsson (2014)
Abstract: This study explores how management control systems function in sports event organizations, an area with limited prior research. A multiple case study of six Swedish organizations examines how such systems are shaped by the organizations’ pulsating nature and diverse stakeholders. Using Malmi and Brown’s (2008) framework, the study identifies key control elements. The findings show that stakeholder influence varies depending on stakeholder characteristics and that action planning plays a central role in managing fluctuating operations.
Gustaf Ericson and Viktor Olausson (2013)
Abstract: This study examines how sports clubs with different levels of commercialization respond to institutional pressures. It compares two table tennis clubs and one football club in Stockholm. Based on interviews and document analysis, the findings show that non-profit clubs adopt more business-like practices than expected, while the football club places significant emphasis on cultural capital alongside economic considerations.